ANALISIS KONTRIBUSI PAJAK REKLAME TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH KOTA AMBON

Abstract

Abstract: This study aims to describe and analyze the contribution of the advertisement tax increase revenue in the city of Ambon. The method used is descriptive method to form study research surveys. Sources of data in this study is the city of Ambon Revenue Service and the data in the form of research reports earnings Budget Realization Regional Ambon City. Based on the analysis of data obtained in 2009-2011, there are 6 types of advertisement tax applicable. From the results of statistical tests known that the advertisement tax contribution indicated a significant effect on local revenues are shown with a significance value of 0.045 which is below the value of α (0.05).
Keywords: Contributions, Advertisement Tax, Local Revenue.